26 U.S. Code § 6039G - Information on individuals losing United States citizenship

Notwithstanding any other provision of law, any individual to whom section
877(b) or
877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).

(5)information detailing the income, assets, and liabilities of such individual,

(6)the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and

(7)such other information as the Secretary may prescribe.

(c) Penalty

If—

(1)an individual is required to file a statement under subsection (a) for any taxable year, and

(2)fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,

such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.

(d) Information to be provided to Secretary

Notwithstanding any other provision of law—

(1)any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—

(A)a copy of any such statement, and

(B)the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),

(2)the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and

(3)the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section
7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.

Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section
877(a) or
877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.

2004—Subsec. (a). Pub. L. 108–357, § 804(e)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “Notwithstanding any other provision of law, any individual who loses United States citizenship (within the meaning of section
877(a)) shall provide a statement which includes the information described in subsection (b). Such statement shall be—

“(1) provided not later than the earliest date of any act referred to in subsection (c), and

“(2) provided to the person or court referred to in subsection (c) with respect to such act.”

Subsec. (b). Pub. L. 108–357, § 804(e)(2), reenacted heading, introductory provisions, and pars. (1) to (4) without change, in par. (5), substituted “information detailing the income, assets, and liabilities of such individual,” for “in the case of an individual having a net worth of at least the dollar amount applicable under section
877(a)(2)(B), information detailing the assets and liabilities of such individual, and”, added par. (6), and redesignated former par. (6) as (7).

Subsec. (c). Pub. L. 108–357, § 804(e)(4), redesignatedsubsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, the acts referred to in this subsection are—

“(1) the individual’s renunciation of his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(5)),

“(2) the individual’s furnishing to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1)–(4)),

“(3) the issuance by the United States Department of State of a certificate of loss of nationality to the individual, or

“(4) the cancellation by a court of the United States of a naturalized citizen’s certificate of naturalization.”

Pub. L. 108–357, § 804(e)(3), reenacted heading without change and amended text of subsec. (d) generally. Prior to amendment, text read as follows: “Any individual failing to provide a statement required under subsection (a) shall be subject to a penalty for each year (of the 10-year period beginning on the date of loss of United States citizenship) during any portion of which such failure continues in an amount equal to the greater of—

“(1) 5 percent of the tax required to be paid under section
877 for the taxable year ending during such year, or

“(2) $1,000,

unless it is shown that such failure is due to reasonable cause and not to willful neglect.”

Subsec. (f). Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (f). Text read as follows: “In lieu of applying the last sentence of subsection (a), any individual who is required to provide a statement under this section by reason of section
877(e)(1) shall provide such statement with the return of tax imposed by chapter 1 for the taxable year during which the event described in such section occurs.”

Subsec. (g). Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (g). Text read as follows: “The Secretary may by regulations exempt any class of individuals from the requirements of this section if he determines that applying this section to such individuals is not necessary to carry out the purposes of this section.”

Amendment by Pub. L. 110–245applicable to any individual whose expatriation date is on or after June 17, 2008, see section 301(g)(1) ofPub. L. 110–245, set out as an Effective Date note under section
2801 of this title.

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357applicable to individuals who expatriate after June 3, 2004, see section 804(f) ofPub. L. 108–357, set out as a note under section
877 of this title.

Effective Date

For special rule relating to application of this section to certain individuals who performed an act of expatriation specified in section
1481(a)(1)–(4) of Title 8, Aliens and Nationality, before Feb. 6, 1995, see section 511(g)(3) ofPub. L. 104–191, set out as an Effective Date of 1996 Amendment note under section
877 of this title.